The relevant date in a compulsory winding up is
| Winding up by order of the Court immediately following a company administration or company voluntary arrangement (Section 387(3)(a)). | Date of the company administration or the date of approval of the CVA |
| Resolution for voluntary winding up has been passed before the date of the winding up order (Section 387(3)(c) IA 1986). | Date the resolution was passed |
| Any other circumstances (Section 387(3)(b)(ii) IA 1986). | Date of appointment of (first) provisional liquidator, or if there was no appointment, the date of the winding up order |
Any debts incurred on or after the relevant date cannot be claimed in the liquidation.
